In this paper, a generalization of the Stirling numbers of the first and second kind, called \(m\) -Stirling numbers of the first and second kind, are derived. Based on the colored base-\(m\) number system, we give a combinatorial interpretation of \(m\) -Stirling numbers of the second kind. Some basic properties of the two kinds of \(m\) -Stirling numbers, including generating functions, explicit expressions, and recurrence relations, are also obtained.
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